论会计真实性  

On Accounting Truthfulness

作　　者：曹欲晓[1] 

机构地区：[1]北京工商大学会计学院,100037

出　　处：《会计研究》2001年第4期46-51,共6页Accounting Research

摘　　要：会计真实性对会计研究具有至关重要的意义。会计真实性的演进是一个社会化的历史的过程 ,个别真实性和社会真实性成为这一过程中的一对基本矛盾。会计真实性包含主观真实性和客观真实性两个方面 ,其发展变化都受到会计社会化的影响。人类的认识是在不断进步的 ,会计真实性的进化表现为相对真实性向绝对真实性的无限逼近。The issue of accounting truthfulness is extremely important to accounting research. The evolution of accounting truthfulness is a historical process of socialization, the principal contradiction of which comprises the individual truthfulness and the social truthfulness. Accounting truthfulness consists of subjective truthfulness and objective truthfulness, with both aspects affected by the socialization of accounting. As human's knowledge deepens ceaselessly, the evolution of accounting truthfulness takes a way of infinite approximation from the relative truthfulness to the absolute truthfulness.

关 键 词：真实性 有用性 会计 概念 会计选择 会计管理活动论 主观真实性 客观真实性 绝对真实性 

分 类 号：F233[经济管理—会计学]